Tax Requirements for States in which Tax isn't Collected on Orders
Customers purchasing from BrightSign LLC, and shipping to Colorado, Oklahoma, South Carolina, South Dakota, or Vermont may have additional tax requirements.
Colorado HB 1193, enacted in February 2010, requires online retailers to provide a detailed purchase report to customers with more than $500 of annual Colorado purchases by January 31 and to provide a summary purchase report with the total amount of each customer's annual Colorado purchases to the Colorado Department of Revenue by March 31. This law is currently the subject of a legal challenge brought by the Direct Marketing Association and others. In the meantime, the U.S. District Court has suspended enactment of the law while the legal challenge proceeds.
Tax may be reported and paid on the Oklahoma individual income tax return [Form 511] or by filing a consumer use tax return [Form 21-1]. The referenced forms and corresponding instructions are available on the Oklahoma Tax Commission website. We're required to provide the notice above for Oklahoma purchases based on Oklahoma law (HB 2359) enacted in June 2010.
South Carolina customers may owe use tax on purchases made from BrightSign LLC. Payment and reporting information can be found on the South Carolina Department of Revenue's Website. S.C. Code Ann. § 12-36-2691(E)(3) requires us to provide South Carolina customers a notification of the total sale price amount for purchases made from BrightSign LLC. Learn more about South Carolina Use Tax notifications. Use the total sales price included on your notification e-mail when completing your income tax return in order to calculate any use tax owed - unless you've already paid the tax or your purchases are otherwise not subject to tax. This information should not be used for any federal income tax reporting purposes.
Tax may be reported and paid on the South Dakota use tax form. The use tax form and corresponding instructions are available on the South Dakota Department of Revenue website. We're required to provide the notice above for South Dakota purchases based on South Dakota law (SB 146) enacted in April 2011.
Tax may be reported and paid on the Vermont use tax form. The use tax form and corresponding instructions are available on the Vermont Department of Taxes website. We are required to provide the notice above for Vermont purchases based on Vermont law (H 436) enacted in May 2011.